全面预算管理作为对新企业财务制度下企业成熟与发展起过重大推动作用的管理系统,是低碳经济下企业内部管理控制的一种主要方法。从最初的计划、协调,发展到现在的兼具控制、激励、评价等诸多功能的一种综合贯彻企业经营战略的管理工具,全面预算管理在企业内部控制中日益发挥核心作用。本文主要探讨预算分析在企业管理中的作用,并以M房地产企业为实证研究。 As a management system that has played a significant role in promoting the maturity and development of enterprises under the financial system of new enterprises, overall budget management is one of the main methods of internal management control in a low-carbon economy. From the initial planning, coordination and development to the current management, incentive, evaluation and many other functions of a comprehensive implementation of business management tools, comprehensive budget management in the internal control of enterprises playing an increasingly central role. This article mainly discusses the role of budget analysis in business management and takes M real estate enterprises as an example.